Conventionally, a decorative sheet using paper, resin sheet or the like, or a decorative material in a form of plate or the like wherein the decorative sheet is applied to an adherend substrate has been used for various purposes such as an interior decoration material of building, fittings or the like. Also, such a decorative sheet or a decorative material to which the decorative sheet is applied usually requires surface strength including surface hardness against damage or resistance to abrasion. Thus, conventionally, a decorative sheet for such uses requiring surface strength often has a structure wherein a surface protective layer made of a crosslinked cured product such as two component (two solution) curing type resin, ionizing radiation-curable resin or the like is provided on the whole surface.
However, although the crosslinked cured product of ionizing radiation-curable resin was used for the surface protective layer, there were cases that surface damages were not sufficiently prevented. In order to deal with such cases, a filler such as silica or the like has been generally added to the surface protective layer to harden the surface protective layer. But still, particularly in the case of a decorative sheet a surface gloss of which is adjusted by a surface protective layer for depicting design, gloss could increase due to a collection of very fine scratches. That is the case, for example, when plural decorative plates respectively produced by applying a decorative sheet to a substrate of a wood plate or the like are piled up during transport and surfaces of the decorative plates (decorative sheets) are scratched by vibration, or when decorative plates are handled in a production line. It is still better if fine scratches are uniformly found on whole surface. But if just one part of a surface is frequently scratched, gloss on the surface becomes uneven and stands out resulting in a product defect. Particularly, there has been a problem that loss in cost of a product defect found after a decorative sheet was applied to a substrate is larger than that of solely a defect in a decorative sheet since not only the decorative sheet but also the substrate becomes defective. Therefore, it has been desired for a decorative sheet to have resistance to marring so that it is less likely to change gloss even if the surface is rubbed.